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Tax Credit for Donations Funding K-12 Scholarships for Middle-Income Families.

This law establishes a new federal tax credit for individuals and corporations donating to organizations that provide K-12 education scholarships. The scholarships are aimed at students from households earning up to 300% of the area median income, offering financial assistance for tuition, books, tutoring, and educational therapies. This aims to increase educational options by allowing funds to be used at public, private, or religious schools, including for homeschooling expenses.
Key points
Taxpayers receive a credit for charitable contributions made to organizations that grant educational scholarships to eligible students.
Scholarships cover various educational costs, including tuition, books, testing fees, and specialized therapies for students with disabilities.
The total annual tax credit amount is capped at $10 billion nationwide, allocated on a first-come, first-served basis.
Scholarship funds received by families are exempt from federal income tax.
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Introduced
Citizen Poll
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Additional Information
Print number: 119_HR_833
Sponsor: Rep. Smith, Adrian [R-NE-3]
Process start date: 2025-01-31
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Summarized by: gemini-flash-latest
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Educational Choice for Children Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_833.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-01-31.

What are the main provisions?

Key points include:

  • Taxpayers receive a credit for charitable contributions made to organizations that grant educational scholarships to eligible students.
  • Scholarships cover various educational costs, including tuition, books, testing fees, and specialized therapies for students with disabilities.
  • The total annual tax credit amount is capped at $10 billion nationwide, allocated on a first-come, first-served basis.
  • Scholarship funds received by families are exempt from federal income tax.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Smith, Adrian [R-NE-3].

What is the latest detailed status?

The latest detailed status is: Introduced in House

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-31.

CATEGORIES

Taxes Education Family